United States: Inside The New York Budget Bill: Proposed Sales Tax Amendments

Governor Andrew Cuomo’s 2015–2016 New York State Executive Budget Bill proposes several significant changes to New York’s sales and use tax statutes.  Several of these changes, while touted by the governor as “closing certain sales and use tax avoidance strategies,” are much broader and, if enacted, will have a significant impact on the sales and use tax liabilities resulting from routine corporate and partnership formations and reorganizations.

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Inside […]

By |February 17th, 2015|

Concerning Changes On Single Social Charge In Ukraine

On December 28, 2014 the Law of Ukraine no. 77-VIII “On Amending Certain Legislation Acts of Ukraine to Reform Mandatory State Social Insurance and Legalization of Payroll,” was adopted. The Law came into force from January 1, 2015 (“Law 77”). Law 77 restated the Law of Ukraine “On Mandatory State Social Insurance” and introduced a “simplification” of single social charge (“Single Social Charge”) by stipulating that from January 1, 2015 the rate of the […]

By |February 16th, 2015|

Social Security And Brazilian Expatriated Worker

A worker carrying out his activities outside Brazil, with exclusive employment relationship with foreign company, is no longer considered as ‘insured employee’ before the Brazilian Social Security.

This workers can not be considered an independent contractor (individual taxpayer) to make gatherings in their own name and keep insured by the Brazilian Social Security Department.

How to act, what alternative does the worker have to continue to contribute to the Brazilian Social Security and keep counting the […]

By |February 16th, 2015|